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2010 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 58 - Severance Taxes
Subchapter 1 - General Provisions
§ 26-58-107 - Levy of tax.

26-58-107. Levy of tax.

(a) There is levied and there shall be collected from each producer of natural resources and each producer of timber in the State of Arkansas, a privilege or license tax to be known as "severance tax".

(b) The severance tax is to be paid to the Director of the Department of Finance and Administration.

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